Manufacture opting for Composition scheme are now required to Pay 1 % GST
Central Board of Excise and Customs has issued Notification No. 01/2018 – Central tax dated 1st January, 2018 and has notified the uniform rate of tax @ 1% GST (i.e 0.5 % CGST and 0.5 % SGST) under composition scheme for both manufacturers and traders.
Further, the traders are required to pay 1% GST of the turnover of taxable supplies of goods under the composition scheme.
Source : Central board of excise and Customs